Michelle Sancher was recently hired as a financial consultant at Vandelay Indostries Vandelay eliminates ary overapplied or underapplied manufacturing overhead by using the 'Prorated Method, For the most recent year, Vandelay recorded the following intormation: Due to the severe shortage of Cost Accountants, Michelle was abod to assist the Accounting Departnent in allocatine any inderapolied or overappled merhesd to the appropriate accounts After adjustment using the Prorated Method, what wal the new account balances be in Work-in-Process Inventory, Finithed Goods Imentory and Cost of Goods Sold